https://www.taxtmi.com/caselaws?id=76897 The court ruled in favor of the assessee, allowing the claimed depreciation on the Tetrapack machine. The decision was based on the principle that keeping the machine ready for use constituted its use, entitling the assessee to depreciation even if it was not actively utilized during the relevant year. en-us Wed, 19 Sep 2007 00:00:00 +0530 Sat, 17 Sep 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76897 The court ruled in favor of the assessee, allowing the claimed depreciation on the Tetrapack machine. The decision was based on the principle that keeping the machine ready for use constituted its use, entitling the assessee to depreciation even if it was not actively utilized during the relevant year. Case-Laws Income Tax Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76897